https://www.taxtmi.com/caselaws?id=30241 Cenvat credit was disallowed where invoices stood in the names of third parties and the assessee could not establish receipt of inputs in its factory through reliable documentary evidence. The authority held that endorsed invoices alone were insufficient under excise law, and the plea based on Notification No. 27/2004-CE (NT) was rejected because the underlying receipt of inputs remained unproved. As the credit was wrongly availed on invalid documents, the related interest demand and penalty were also sustained. en-us Wed, 26 Mar 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30241 Cenvat credit was disallowed where invoices stood in the names of third parties and the assessee could not establish receipt of inputs in its factory through reliable documentary evidence. The authority held that endorsed invoices alone were insufficient under excise law, and the plea based on Notification No. 27/2004-CE (NT) was rejected because the underlying receipt of inputs remained unproved. As the credit was wrongly availed on invalid documents, the related interest demand and penalty were also sustained. Case-Laws Central Excise Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30241